I just had a client of mine fix one of these issues in one of the solutions that I sent them; I had it on my list of things to fix but hadn’t got around to it… Anyway, we had to go to “Tools, Options, Projects and Solutions, VC++ Project Settings” and set Solution Explorer mode to “show all files” to actually SEE the files that didn’t exist and that were causing the rebuild. I didn’t even know that option existed 🙂